I compile a summary of accounts I don t prepare a balance sheet

The account summary table is prepared based on the summary of accounting vouchers. The profit and loss statement is prepared according to the amount of profit and loss accounts in the current period on the sub-ledger; The balance sheet is prepared on the basis of the analysis of the closing balances of the general ledger accounts. Therefore, it is not possible to prepare a summary statement of accounts based on the income statement and balance sheet.

1. Balance sheet:

1. Balance sheet accounts: cash, bank deposits, accounts receivable, accounts payable, taxes payable, other payables and undistributed profits belong to the balance sheet accounts.

2. The balance sheet is filled in with the balance, and the income statement is filled in with the number of occurrences. This makes it necessary to calculate the balances of the above balance sheet accounts. It should be noted here that the balance of the asset class account = initial balance + debit - credit, and the balance of the liability and owner's equity account = initial balance + credit - debit.

It can be seen here that it is not enough to have a summary table of accounts, but also to have a beginning number.

3. Calculate the undistributed profit of the current period. It is also the netting difference of this year's profit. Here is the debit balance, which indicates that it is a loss. The opening number of the debit balance + undistributed profit is the number of undistributed profits for the current month.

2. How to fill in the owner's equity items.

1. Paid-in capital should be filled in according to the closing balance of the "receivable capital" (or share capital) account.

2. Capital reserve should be filled in according to the closing balance of the "capital reserve" account.

3. The surplus reserve should be filled in according to the closing balance of the "surplus reserve" account.

4. The undistributed profit should be calculated and filled in according to the balance of the "current year's profit" account and the "profit distribution" account. Uncovered losses are indicated in this item by a "-" sign.

The basis for preparing the balance sheet is assets = liabilities and owners' equity

1. Assets, which reflect the resources formed by past transactions and events and owned or controlled by the enterprise at a specific date, which are expected to bring economic benefits to the enterprise.

Assets should be presented in the balance sheet according to the two categories of current assets and non-current assets, and further itemized by nature under the categories of current assets and non-current assets.

Current assets are cash or cash equivalents that are expected to be realized, ** or consumed during an ordinary business cycle, or held primarily for trading purposes, or are expected to be realized within one year (inclusive) from the balance sheet date, or have an unrestricted ability to exchange other assets or satisfy liabilities within one year from the balance sheet date.

The current asset items listed in the balance sheet usually include: monetary funds, trading financial assets, notes receivable, accounts receivable, prepayments, interest receivables, dividends receivable, other receivables, inventories and non-current assets due within one year.

Non-current assets refer to assets other than current assets. The non-current assets listed in the balance sheet usually include: long-term equity investment, fixed assets, construction in progress, construction materials, fixed asset deficit liquidation, intangible assets, development expenditures, long-term amortized expenses and other current assets.

2. Liabilities reflect the current obligations assumed by the enterprise on a specific date that are expected to result in the outflow of economic benefits from the enterprise.

Liabilities should be presented in the balance sheet according to the first moving liabilities and non-current liabilities of circulation, and further itemized by nature under the categories of current liabilities and non-current liabilities.

Current liabilities are liabilities that are expected to be liquidated in an ordinary business cycle, or are held primarily for trading purposes, or are due to be paid within one year (including one year) from the balance sheet date, or are not entitled to defer settlement until more than one year after the balance sheet date.

The current liabilities listed in the balance sheet usually include: short-term borrowings, notes payable, accounts payable, advance receipts, employee remuneration payable, taxes payable, interest payable, dividends payable, other payables, non-current liabilities due within one year, etc.

Non-current liabilities refer to liabilities other than current liabilities. Non-current liabilities usually include: long-term borrowings, bonds payable and other non-current liabilities.

3. Owner's equity is the residual equity after deducting liabilities from the assets of the enterprise, reflecting the total amount of net assets owned by shareholders (or investors) of the enterprise on a specific date, and it is generally listed according to the paid-in capital (or shareholders, the same below), capital reserve, surplus reserve and undistributed profits.

A balance sheet is an accounting statement that reflects the financial position of a business on a specific date, and the figures for each item in the balance sheet reflect the balance of the item, not the amount incurred. Pay attention to the following when compiling:

1) Fill in directly according to the general ledger balance. For example, the item of "notes receivable" is directly filled in according to the closing balance of the general ledger account of "notes receivable"; Such items also include: dividends receivable, interest receivable, subsidies receivable, original price of fixed assets, accumulated depreciation, provision for impairment of fixed assets, liquidation of fixed assets, construction materials, etc.

2) Fill in the column according to the calculation of the balance of the G/L account. For example, the item of "Monetary Funds" is calculated and filled in according to the total closing balance of the accounts of "Cash on Hand", "Bank Deposits" and "Other Monetary Funds".

Another example is the "inventory" item, the accounting scope of inventory in the balance sheet includes:

Finished products, products in process, consignment goods, consignment goods, materials in transit, raw materials, packaging, low-value consumables, self-made semi-finished products, inventory goods, commissioned processing materials, consignment goods, production costs, manufacturing expenses, labor costs, etc., as well as material procurement, material cost differences, enterprises that use retail prices to account for inventory, should also add commodity purchase and sales price differences, which are also included in inventory items.

Therefore, changes in these accounts will affect the movement of inventory.

There are also undistributed profits in this category.

3) Fill in the column according to the balance of the relevant detailed account. For example, the "Accounts Payable" item should be filled in according to the total of the closing credit balances of the "Accounts Payable" and "Accounts Prepaid" accounts. There are also such items as "prepaid accounts", "prepaid accounts", etc.

4) The judgment is calculated and filled in according to the balance analysis of the general ledger account and the detailed account. For example, the "accounts receivable" item should be calculated according to the debit balance of the detailed account to which the accounts receivable and accounts receivable account belong at the end of the period minus the balance of the general ledger account of bad debt provision.

Such projects also include "long-term loans", "long-term debt investment", "bonds payable", "long-term payables", etc.

5) Fill in the net amount after offsetting the relevant asset account and its allowance account. For example: long-term equity investment, accounts receivable, inventory, etc.

The preparation of accounting statements is mainly through the collection and sorting of the data of daily accounting records to make them useful financial information. The data of each item of the enterprise balance sheet are mainly obtained through the following ways:

1. Fill in directly according to the balance of the general ledger account. Most of the items in the balance sheet are entered directly from the balances of the relevant general ledger accounts.

2) Fill in the column according to the calculation of the balance of the G/L account. For example, the item of "Monetary Funds" is calculated and filled in according to the total closing balance of the accounts of "Cash on Hand", "Bank Deposits" and "Other Monetary Funds".

3. Fill in the calculation according to the balance of the detailed account. For example, the item of "accounts receivable" should be calculated and filled in according to the debit balance of the relevant detailed accounts at the end of the period to which the two accounts of "accounts receivable" and "accounts receivable" belong after deducting the provision for impairment.

4. Fill in the column according to the analysis and calculation of the balance of the general ledger account and the detailed account. For example, for the "long-term loan" item, according to the closing balance of the "long-term loan" general ledger account, the part of the long-term loan reflected in the detailed account of the "long-term loan" account will be analyzed and calculated according to the detailed account of the "long-term loan" account and will be included in the chain resistance period.

5. Fill in the net amount according to the account balance minus the allowance items. For example, the item of "intangible assets" is filled in according to the net amount of the closing balance of the "intangible assets" account, minus the balances of the "intangible assets impairment provision" and "accumulated amortization" allowance accounts.

It is necessary to make entries according to the occurrence of the business, register the account books according to the entries, and then prepare the statements according to the account books. For example, monetary funds = cash in hand + bank deposits + other monetary funds, accounts payable "accounts payable" details closing credit balance "prepaid" details closing credit balance.

According to the calculation of the closing balance of several Zhengyuan general ledger accounts, there are mainly "monetary funds", "inventory", "undistributed profits" and other items.

The item "Monetary Funds" should be filled in according to the total of the closing balances of the accounts of "Cash on Hand", "Bank Deposits" and "Other Monetary Funds";

The item of "inventory" shall be filled in according to the total closing balance of the accounts such as "material procurement (materials in transit)", "raw materials", "inventory goods", "production costs", "turnover materials", "commissioned processing materials", "material cost differences", "issued goods" and other accounts minus the closing balance of the accounts such as "inventory decline provision";

Undistributed Profit", which should be calculated and filled in according to the balance of the "Profit of the Year" and "Profit Distribution" accounts. At the end of the year, the item can be filled in directly based on the closing balance of the "Profit Distribution" account only.

Calculated and filled in according to the balance of the detailed account: the item of "accounts receivable" should be filled in according to the sum of the debit balance of the sub-account to which the "accounts receivable" and "accounts receivable" account belong minus the corresponding "bad debt provision" book balance;

The item "Advance Receipts" should be filled in according to the sum of the credit balances of the sub-accounts to which the "Accounts Receivable" and "Accounts Receivable" accounts belong;

The "Accounts Payable" item is filled in according to the sum of the credit balances of the sub-accounts to which the "Accounts Payable" and "Accounts Prepaid" accounts belong;

The "Advances" item should be entered based on the sum of the debit balances of the sub-accounts to which the "Accounts Payable" and "Accounts Prepaid" accounts belong.

Calculated and filled in according to the balance of the general ledger and the balance of the sub-ledger: The item of "long-term borrowing" shall be calculated and filled in according to the balance of the general ledger account of "long-term borrowing" after deducting the amount of long-term borrowing that will mature within one year in the detailed account to which the "long-term borrowing" account belongs and the enterprise cannot extend the repayment obligation under the pretense of being the main one. Among them, long-term borrowings that are due within one year and cannot be extended by enterprises on their own initiative are included in the item of "non-current liabilities due within one year".

There are four ways to prepare a balance sheet.

1. In daily accounting work, in order to prepare the balance sheet correctly, people usually use the working paper method:

1.Preparation of a trial balance of general ledger account balances based on the closing balances of each account;

2.Organize the trial balance sheet according to the classification of assets and liabilities to form a working paper;

3.Fill in the amount of the relevant items in the trial balance according to the working paper;

The amount of each item in the balance sheet is divided into two columns: the beginning balance and the closing balance, and the amount of each item in the "beginning balance" is directly transcribed according to the "closing balance" of the balance sheet at the end of the previous year.

2. The method of filling in the item "Closing Balance" is as follows:

1. Method 1: Fill in directly according to the balance of the general ledger.

Most of the items in the balance sheet can be directly filled in according to the closing balance of the relevant accounts, and the items that can be directly filled in include "short-term loans", "notes receivable", "long-term loans", "paid-in capital", "capital reserve", "surplus reserve" and other accounts.

2. Method 2: Fill in the calculation according to the balance of the general ledger account.

Some items in the balance sheet can be calculated and filled in according to the closing balances of several general ledger accounts, such as the item of "monetary funds", which should be filled in according to the total of the closing balances of the three general ledger accounts of "cash in hand", "bank deposits" and "other monetary funds"; The "Inventory" item is calculated and filled in based on the closing balance of the accounts "Raw Materials", "Inventory Goods", "Production Costs", "Turnover Materials", etc.

3. Method 3: Fill in the net amount after subtracting the balance of the relevant account from the balance of the allowance account.

1) Mainly include: "available financial assets", "held-to-maturity investment", "long-term equity investment", "construction in progress", "goodwill" items, which should be filled in according to the closing balance of the relevant accounts, and if the impairment provision has been made, the corresponding impairment provision should be deducted;

2) The items of "fixed assets", "intangible assets", "investment real estate", "productive biological assets" and "oil and gas assets" shall be filled in according to the closing balance of the relevant accounts minus the relevant accumulated depreciation (or amortization and depreciation), and if the impairment provision has been made, the corresponding impairment provision shall also be deducted, and the above-mentioned assets measured at fair value shall be filled in according to the closing balance of the relevant accounts;

4. Method 4: Comprehensively use the above filling methods to analyze and fill in.

Mainly include: "notes receivable", "interest receivable", "dividends receivable", "other receivables" items, should be based on the closing balance of the relevant accounts, the bridge travel minus the "bad debt provision" account after the amount of the relevant bad debt provision closing balance;

1) "Accounts Receivable" = the sum of the debit balance of the "Accounts Receivable" sub-account + the sum of the debit balance of the "Accounts Receivable" sub-account.

2) "Accounts Receivable" = Sum of the credit balance of the "Accounts Receivable" sub-account + Sum of the credit balance of the "Accounts Receivable" sub-account.

3) "Accounts Payable" = Sum of the credit balances of the "Accounts Payable" sub-account + Sum of the credit balances of the "Prepaid" sub-accounts.

4) "Prepaid Accounts" = the sum of the debit balances of the "Accounts Payable" sub-account + the sum of the debit balances of the "Prepaid" sub-accounts.